Internal control system and its influence on the profitability of the company “Mi negocio” E.I.R.L, Peru; [Sistema de controle interno e sua influência na lucratividade da empresa “Mi negocio” E.I.R.L, Peru]

Fonseca Pérez M.T. · Sapienza (2022) · DOI: 10.51798/sijis.v3i1.265

Resumen

The investigation aimed to determine the influence of an internal control system on profitability. applied research and non-experimental design. The population consisted of 30 employees, to whom a questionnaire was applied based on a scale of five levels of measurement.The results show that there are significant differences (p <0.05) in the levels of internal control on the influence on profitability, where the level of deficient internal control predominates in a higher percentage (70.0%) and with a low percentage the level of Control internal efficient (30.0%) results that are statistically significant, with a significance level of 0.028, which indicates a 95.0% reliability, according to the application of the Chi-Square statistical test for goodness of fit, concluding that the Control System Internal control has a positive influence on profitability, due to the fact that a decrease in profitability was found compared to the previous year, due to deficient internal Control, for this an Internal Control System was proposed that will improve the profitability of the company Mi Negocio EIRL.

Instituciones: Universidad César Vallejo